The Statutory Brief

IT Act 1961 → 2025 / Section 80DDB

Deductions

Section 80DDB → Section 128

Deduction for medical treatment of specified diseases

Section 80DDB of the old Income-tax Act, 1961 · new section 128 under the Income-tax Act, 2025

New reference Section 128

Income-tax Act, 1961Section 80DDB

  • Treatment of specified diseases (cancer, neurological, AIDS, chronic renal failure etc. — Rule 11DD)
  • Up to ₹40,000; ₹1,00,000 for senior citizens
  • Prescription from a specialist
  • Reduced by insurance or employer reimbursement

Applies to FY 2025-26 (AY 2026-27) and earlier years.

Income-tax Act, 2025Section 128

  • Section 128: same deduction for residents
  • ₹40,000, or ₹1,00,000 where the patient is a senior citizen
  • Prescription from a neurologist, oncologist, urologist, haematologist, immunologist or other prescribed specialist
  • Reduced by insurance or employer reimbursement

Applies from tax year 2026-27 (from 1 April 2026).

What changed

Renumbered; limits and conditions unchanged.

Practice notes

  • Not available under the default new tax regime (section 202).
  • Dependant has the meaning in section 127(9) (old 80DD).

These are summaries, not the statutory text. Read the bare Act for both sections on the Income Tax Department's official site, which also has a side-by-side comparison utility.

Frequently asked

What is section 80DDB in the new Income Tax Act?

Section 128 of the Income-tax Act, 2025: up to ₹40,000 (₹1,00,000 for senior citizens) for treatment of specified diseases.

What changed in section 80DDB under the new Income Tax Act?

Renumbered; limits and conditions unchanged.

Is section 80DDB still applicable for FY 2025-26?

Yes. Income of FY 2025-26 (AY 2026-27) and earlier years is governed by section 80DDB of the 1961 Act. Section 128 of the 2025 Act applies from tax year 2026-27.

Related sections

80D→126Deduction for health insurance premium, preventive health check-up and medical expenditure for senior citizens80DD→127Deduction for maintenance or medical treatment of a dependant with disability115BAC→202New tax regime (default) for individuals, HUFs, AOPs, BOIs and artificial juridical persons